Customs security of Ukraine under criminal law

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Customs security of Ukraine under criminal law

Rohatynska N.Z.,

Candidate of Law, Associate Professor, Head of the Department of Criminal Law and Process of the Ternopil National Economic University

The current state of customs security has been analyzed and conclusions have been drawn on its improvement. This article also deals with the criminological characterization of customs security in the context of its role in ensuring Ukraine's national security in modern times. Conduct a study of the basic concepts of customs security and its role as an integral part of the national security of the State.

This article is devoted to the study of customs authorities, their place and role in the economic security system. The problem and concept of customs, foreign economic security have been studied. The place of customs authorities among other state bodies was analyzed; their importance in the economic security of the country was formulated. The definitions of customs security are presented, which means the state of protection of the economic interests of the State in the customs sphere, which makes it possible in various external and internal conditions, regardless of any threats, to ensure : a) the movement of goods and vehicles across the customs border; b) implementation of regulation related to the establishment and collection of taxes and fees; c) application of customs control and customs clearance procedures with application of customs-tariff and non-tariff regulation measures; d) combating smuggling and violations of customs regulations, as well as performing other tasks assigned to customs authorities through effective implementation of customs business. The experience of the leading countries of the world on the formation of customs policy of the state has been analyzed, and detailed legal training of all instruments of customs regulation, a clear definition of procedural aspects has been proposed. Priorities in the activities of customs authorities have been defined, will allow them to ensure effective interaction with the law enforcement agencies of the country with minimum costs and to maximize the efficiency of filling the state budget of the country. The tasks of customs authorities in the field of customs security and protection of national economic interests, as well as the tasks of implementing internationally defined instruments for regulating international trade on the basis of compliance with the framework standards for ensuring security and facilitation of international trade procedures developed by the World Customs Organization with a view to identifying and preventing internal and external threats are highlighted. It is proposed to build on the accumulated experience of the functioning of customs systems of the world, to bring into line the customs security of Ukraine, which would look like a holistic dynamic system.

Key words: security, customs security, criminology, mitniica, national security.

Митна безпека україни за кримінальним законодавством

customs security criminological

Проаналізовано сучасний стан забезпечення митної безпеки та зроблено висновки щодо її вдосконалення. Стаття також присвячена кримінологічній характеристиці митної безпеки в контексті її ролі із забезпечення національної безпеки України в умовах сьогодення. Проведено дослідження основних понять митної безпеки та її ролі як складової частини національної безпеки держави.

Стаття присвячена дослідженню митних органів, їхнього місця та ролі в системі забезпечення економічної безпеки. Досліджено проблематику та поняття митної, зовнішньоекономічної безпеки. Проаналізовано місце митних органів серед інших державних органів, сформульовано їхнє значення в економічній безпеці країни. Представлено визначення митної безпеки, під якою розуміється стан захищеності економічних інтересів держави в митній галузі, який дає можливість у різних зовнішніх і внутрішніх умовах, незалежно від будь-яких загроз, забезпечити: а) переміщення через митний кордон товарів і транспортних засобів; б) здійснення митного регулювання, пов'язаного із встановленням та справлянням податків і зборів; в) застосування процедур митного контролю та митного оформлення із застосуванням заходів митно-тарифного і нетарифного регулювання; г) проведення боротьби з контрабандою та порушеннями митних правил, а також виконання інших покладених на митні органи завдань шляхом ефективної реалізації митної справи. Проаналізовано досвід провідних країн світу щодо формування митної політики держави то запропоновано детальне юридичне відпрацювання всіх інструментів регулювання митниці, чітке формування процедурних аспектів. Визначено пріоритети в діяльності митних органів, що надасть їм змогу з мінімальними затратами забезпечити ефективну взаємодію із правоохоронними органами країни та максимізувати ефективність наповнення державного бюджету країни. Виокремлено завдання митних органів у сфері гарантування митної безпеки і захисту національних економічних інтересів, а також завдання щодо імплементації міжнародно-визначених інструментів регулювання міжнародної торгівлі на основі дотримання Рамкових стандартів забезпечення безпеки та спрощення процедур міжнародної торгівлі, розроблених Всесвітньою митною організацією з метою визначення та запобігання внутрішнім і зовнішнім загрозам. Запропоновано базуватись на накопиченому досвіді функціонування митних систем світу, привести у відповідність митну безпеку України, яка виглядала б як цілісна динамічна система.

Ключові слова: безпека, митна безпека, кримінологія, митниця, національна безпека.

Statement of a problem

customs security criminological

Categories that describe foreign economic security are presented in many scientific works, but there is no comprehensive study of the issue of“customs security” and the definition ofrelated categories.

Analysis of the last researches and publications. Search and development of methods of scientific assessment of processes of formation of safety in certain spheres of life activity, methodological approaches and practical recommendations on management, creation of models of neutralization and optimization of systemic, internal and external dangerous impacts take place in the works of domestic and foreign scientists: D. Adams, B.M. Andrushkiva, O.I. Amoshi, E.A. Arustamova, S.V. Belova, P Boulder, A. Westing, O.S. Vlasuka, V.M. Geizya, E. AtginsvonGeisau, E. Gudvin, M.I. ofNizhnyNovgorod, S.I. Doroguntsov, I.I. Dudnikovoi, S.Duryakham, O.B.Egorov, Ya.A. Zhalilo, V.V.Zatsarny,D.V. Zerkalov, B. Kaczynski, N.B. Kirich, V.M. Kuznetsova, al. M. Kuzmenko, E.M. Libanova, in A. Lilkan, L.M. Logachovoi, V.I. Muntiyan, in. P. Naumenk, F. Novikova,S.I. Pirozhkov, B.V. Prikina, O.M. Rusaka,P.T.Sabluka, G.V.Teshshnsky,S.P.Tkachuk, V.M. Tregobchuka, M.I. Fashchevsky, L. Chervona, N.G. Chumachenko, A.A. Chukhno, R. Shannon, V.I. Yarochkin and others [3].

Purpose of scientific research is a study of foreign experience in customs security and customs interests; separation of directions improvement of the current legislation of outlined issues.

Statement of the main material. In the context of the rapid development of society, the concept of “security” has become widespread in scientific literature, educational manuals due to the increasing number of dangers and attention to them by the State, public organizations, various parties and movements, scientists [1]. An important component of the national security of Ukraine is economic security and its components - foreign economic and customs security [2].

The essence of the category “security” is the protection of vital needs, interests and values of the person, the population, the State and its regions, which are guaranteed by the Constitution and legislative acts of Ukraine, from internal and external threats, which is ensured by the activities of State bodies to eliminate (reduce) danger and create safe living conditions [4].

The law “On Bases of National Security of Ukraine” of Ukraine of 19.06.2003 No. 964 IV determined by the basic principles of state policy a way of the direction on protection of national interests and guaranteeing in Ukraine of safety of the personality, society and the state from external and internal threats in all spheres of activity [5].

In turn, the sphere of customs policy is to ensure the economic interests and security of Ukraine, which clearly defines customs policy in the state policy of national security [6, p. 8].

According to Article 5 of the Customs code of Ukraine of 13.03.2012 No. 4495 VI (further - shopping mall of Ukraine) the state customs policy is the system of the principles and activities of the state in the sphere of protection of customs interests and ensuring customs safety of Ukraine, regulation of foreign trade, protection of domestic market, development of economy of Ukraine and its integration into world economy. State customs policy is an integral part of State economic policy [7].

Historically, customs policy represents the first form of government regulation of foreign trade. The essence of it is expressed in the development of a unified system of agreed economic, political, organizational and legal measures for the development of foreign economic relations of the State. The main objectives of the customs policy are to ensure the most effective use of customs control instruments and regulation of trade in the customs territory of Ukraine, to participate in the implementation of trade and political measures to protect the Ukrainian market, to stimulate the development of the national economy, to promote structural adjustment and to implement other tasks of the economic policy of Ukraine. Customs policy should contribute to the realization of the economic interests of the State. National economic interests should be understood as the totality of the objective economic needs of an independent country, the fulfillment of which ensures the effective functioning and sustainable development of its economic system. Economic interests are a leading component of the systemic set of national interests. Similarly, economic security is a composite of national security, which in turn reflects the desire to ensure one of the basic needs of man and mankind - to the safety of life.

The normative consolidation of the concept of national security was found in article 1 of the above- mentioned Law of Ukraine “On the Foundations of National Security of Ukraine”: “National security is the protection of vital interests of man and citizen, society and the State, in which the sustainable development of society is ensured, its Object of Customs Security, that is, the customs interests of the State are the protection of which it is aimed”. According to P.V. Pasko, customs interests ensure both foreign economic and customs security, but have certain differences [8, p. 7-14].

Yes, customs interests, the protection of which ensures the foreign economic security of Ukraine, as an integral part of economic security, can be attributed to:

Creation of conditions for intensification of development of economic subjects, domestic scientific and technical potential;

Implementation of the existing mechanism for the conservation and reproduction of natural, labour, intellectual, energy resources and fixed assets in the territory of the State, as well as economic incentives for their most effective use within the country;

Encouraging enterprises to engage in effective foreign economic cooperation. Customs interests protected by the customs security of Ukraine include:

Creation of favorable conditions for facilitating trade, facilitation of transit, acceleration of trade and passenger traffic across the customs border;

Timely and complete collection of taxes and customs duties;

Effective organization of combating and preventing customs violations;

Approach of customs legislation with world requirements, development of international cooperation in the field of customs affairs;

Preventing the entry into the territory of the State of poor quality goods, the use and consumption of which constitutes a danger to public health;

Prevention of the import of products of low moral and ethical content promoting inter-ethnic conflicts, separatism and the like.

Customs authorities are the main subject of customs security, as they directly carry out State customs business.

Despite fiscal function, activity of bodies of customs service has considerable influence on the social sphere, from the level of replenishment of the state budget taxes, collecting and other monetary receipts an opportunity to cover expenses of social character depends, allocating funds from the budget for the corresponding grants, subsidies, programs, payments of the salary and pensions and so forth. Taking into account the opposition of the authorities to the proceeds and charges of illegal movement of prohibited items, such as narcotic drugs, doubtful medical products, it can be argued that customs officers protect the life and health of the nation [9, p. 104-105].

The diversity of customs authorities and the breadth of their coverage of spheres of public life has a large number of examples, but the most important among others is probably the protection of the economic interests of the State by customs officers. The peculiarities of Ukraine's current internal and external situation, the decline of its economy, military actions and political crisis make it impossible to transfer to national conditions those trade and economic mechanisms designed in other countries in accordance with their conditions and place in the world economy. However, the principles of the “design” of these mechanisms, especially multilateral international harmonization, and the norms formed on this basis should be taken into account in the establishment, development and updating of the customs policy mechanism in Ukraine.

During the work it is necessary to take into account the experience of post-socialist countries as well. Therefore, the development of customs policies should be organized with thought. It must be remembered that the philosophy of foreign policy must be that all political issues must be addressed through the lens of national economic interests. The interests of national producers are the priority of foreign economic policy. They are the largest taxpayers, guarantors of a healthy economy, a source of employment in a market economy. Of course, the interests of producers from different sectors of the economy differ, so the relevant government agencies have an effort to give equal opportunity to apply to all economic entities for protection or to demand from public authorities.

In turn, the influence of the economic forces of society on the adoption of legislative acts and decisions of the executive power causes the development of various branches of Ukrainian law on the regulation of foreign economic activity. Customs authorities should rely on improving the professional skills of their employees, being able to serve citizens competently and quickly, in accordance with the legislation, and also have time to monitor the processes taking place in the country.

At the same time, it is very important to approach the issues in a balanced manner: not to overestimate, but also not to underestimate their power on the ground. It is also necessary to work closely with local authorities. The protection of economic interests should be carried out by professionals, not by various kinds of political populists and extremists. Until the government understands this, businessmen and producers will not feel protected not only in external markets, but also in domestic markets.

Therefore, it should be noted that the activity of customs authorities is one of the important elements in ensuring the national security of Ukraine, the place of customs policy in the state policy of national security is determined by its task - ensuring the economic interests and security of Ukraine, the object of customs security are the customs interests of the state, ensure both foreign economic and customs security, the main subject of customs security of Ukraine is the bodies of the Fiscal Service of Ukraine. In the future, in implementing the customs policy of the State, it is necessary to consider the activities of the State bodies involved in this process in a comprehensive manner, as all State bodies in this field are united by one goal - ensuring the national and economic security of the State. Further research is required by the categories «economic security» and “customs security” and their impact on the practical activities of customs authorities [10].

Conclusions

The priority of customs authorities is to protect national interests. It is advisable to take into account the experience of the leading countries of the world, namely:

1) clearly emphasize priorities in the national interest in the regulation of foreign trade; Adopt the principles of reciprocity in the granting of foreign trade advantages and compliance by partners with fair competition requirements;

2) provide for the possibility of protecting national economic security through criminal and administrative security.

In the future, customs security will continue to be an integral part of the economic security of the State. In this context, the implementation of internationally defined instruments to regulate international trade through compliance with the framework standards for security and facilitation of international trade developed by the World Customs Organization to identify and prevent internal and external threats is key. In other words, the customs security of Ukraine should be based on the accumulated experience of the functioning of customs systems of the world and be a holistic dynamic system.

References

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